题名: |
COST ANALYSIS OF STATE ROAD TRANSPORT CORPORATIONS : A COMPARATIVE STUDY |
正文语种: |
英文 |
作者: |
PARTHA GHOSH |
作者单位: |
George College of Management and Science, Kolkata |
关键词: |
Transport Corporations;Comparative Study;Cost Analysis;Ratio, F Test |
摘要: |
The present study makes an effort to provide an insight into the comparative cost performance between two selected state road transport corporations in West Bengal. It also makes an effort to observe and analyse various cost indicators with the help of most popular yardstick. The objective is to evaluate the total cost for other associated variables and discuss whether there is any association of cost control policy among selected corporations or not. The data were collected from the secondary sources for 10 years from 2006-07 to 2015-16. Appropriate ratios such as Employee Cost to Total Cost, Fuel Cost to Total Cost, Tyres Cost to Total Cost, Spares Cost to Total Cost, and Other Charges to Total Cost were selected into a uniform boundary to compare their performance. Statistical tools such as mean, variance were applied and the F test is done to draw significant conclusions. The result suggests that cost specific attention is required to optimise output cost. |
出版年: |
2020 |
期刊名称: |
Indian Journal of Transport Management. (Text in English) |
卷: |
Vol.44 |
期: |
No.01 |
页码: |
38-48 |